Charl
Re
Istration
0-032866
THE BACTA CHARITABLE TRUST
Trustees, Report and Financial Ststements
For the Year Ended
30 June 2024

THE BACTA CHARITABLE TRUST
Contents
Paga
Trustees. Officers and Registered Office..
Trustees, Report
Statement of Trustees, ResponslbS1ilies
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
9- 12

THE BACTA CHARITABLE TRUST
Trustees, Officers and Registered Office
TRUSTEES
S. Hawkins
M. Homood
J. Lauder
J. While
J. Miller
J. Stergidies
N. Harding
Chief Execlutive until June 2024
CLERK TO TRUSTEES
J. White
R. Gibb
to June 2024
from 1 July 2024
ATTENDEES
C. Haley
G. Wood
J Bollom
R Gibb
Treasurer until reslgnalSon July 2023
President until resignation July 2023
President from appointment July 2023
Bacla Executive Director- Commercial
REGISTERED OFFICE
29-30 Ely Place
London
EC1N 6TD
INDEPENDENT EXAMINER
Moore Kingston Smith
9 Appold Street
London
EC2A 2AP
Page.. 1

THE BACTA CHARITABLE TRUST
Trustees. Report
The Trustees submit thelr Report and the Accounts ofth8 Trust for the year ended 30 June 2024.
Trust Objects and actlvltles for the Publlc B8noflt
The Trust was eslabllshed and is governed by Its trust deed dated 16 M8y 1990, wilh the latest
amendment being 16 October 2014, (Charity Registration Number 3286681 lo help people in the
United Kingdom in need, hardship or distress as a result of local, national or international
disaster or by their social and economic circumstances. At their discretion, the trustees can make
grants for any othèr charitable purposes for the general benefit of the inhabitants of the United
Whilst the trust mainly supports Rays of Sunshine, il also supports other charllies on an ad hoc
basis via requests made lo the Iruslees, in line with the above objectives. In the year the trust
has raised £46,627 (2023.. £35.439}.
The trustees believe that they have complied with the duty in Section 17 of the Charilles Act 2011
to have due regard lo the Charity Commission public benefit guidance.
Charlty organSsatlon and declglon makSng
The Trust is administered by Brltish Amusement C8lerlng Trades Assoclation, known as BACTA.
The trustees of the Charity are all active members of BACTA and have sole decision making
power5 for the Trust. The trustees meet regularly lo make decislons regarding fund raising
actlvlt16s and the granting of funds lo charilable organisalions.
The Irustees support applications from organisalions which provide an opportunlty for the Trust
to offer significant longer term support (usually 2 to 3 years) lo a specific project or Charity. The
Trust will also make one-off donations lo worthy causes. Favour is shown to those sponsored by
a BACTA member or reglon.
Relallonshlp wlth BACTA
The Trust galns great benefit from ils close relationship with BACTA. It is administered by the
staff of BACTA and ils fundraising comes entirely from the membership of BACTA, who support
the events and initiatives of the Trust.
Fundralslng obJe¢tlves and achlevements agalnst Ob￿ctIveS
The Trust has no specific fundraising largels for ils unrestricted funds, but continues lo raise
sums for specific projects and charitable organisalions supported by the Trust.
Page.. 2

THE BACTA CHARITABLE TRUST
Trustees, Report (Continued)
In the financial year to 30 June 2024 amounts under restricted funds were collected to the value of £53,352
12023.. £17,649). These amount5 relate lo charitable events where the amounts raised are for specific
purposes.
Rlsk Assessment by Trustees
Al present, no financial commitments are made by the Trust before funds are available to satisfy those
commilmenls. The Truslees believe that at present there are no Significant risks.
Results and Revlew of the Year
The surplus for the year was £35,548 (2023.. £28,983).
The TIu5tees would like to thank all the employ6es of BACTA who have given their servlces lo enable the
Trust to continue ils activities during the year.
Whllst the trust mainly supports Rays of Sunshine, It also support5 olher charltles on an ad hoc basls vla
requests made to the trustees, in line with the above objectives.
Grant4naklng Pollcy
The trust makes grants to ¢harilles who are UK registered and supported by one or more BACTA Members.
Reserves Pollcy
11 is the Trust's policy to spend as much as possible on ils charitable activities and hence maintaln minimal
reseNès. 11 is able lo do this as the charity has minimal overheads or contracts lo which it is commilled. At
the year end the Trust had unreslricled reserves of £55,37912023: £44,219} 8nd restricted free reseNes of
£24.93812023.' £550). The Trustees aim lo donate this money in the forthcoming year, subject to
appropriate donees being identified.
Method of AppoSntment of Trustees
Six members of BACTA or such other number as the Trustees may from tlme lo Ilme unanimously agree
shall be appointed al the Annual General Meeting of BACTA and shall hold office for thé pèriod of one year
and are eligible for re-election.
Page.. 3

THE BACTA CHARITABLE TRUST
Trustees, Report (Continued)
Inductlon and Tralnlng of Trustee8
New Trustees are expected to attend Trust Meetings b8fore they become Trustees and are given sufficient
background information on the Trust and their responsibilities as Trustees to ensure they are able to fulfil
their obligations. Existing Trustees are apprised of any changes to relevant legislation or to duties expected
of them.
Use of Volunteor8
Whilst Ihe Trust does not make use of volunteers, it benefits significantly in terms of time, activities and
resources donated by BACTA as described above. It is estimated that this benefits the Trust by an amount
in the region of £1,750 per month.
Trustee8
The Trustees who served during the year were as follow5.,
S Ha￿1n$
M. Horwood
J. Lauder
J. Slergidies
J. While
J. Miller
N. Harding
Resigned 30 June 2024
By Order of the Trust
S. Hawkln8- C
alr
an
Date.'1211212024
Page. 4

THE BACTA CHARITABLE TRUST
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Trustees, Report and the finanaal statements in accordance
with applicable law and United lQngdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
The law applicable lo charities in England and Wales requires the trustees to prepare financial slalement$
for each financial year which give a true and fair view of the state of the affairs of the charity and of the
incoming resources and application of resources of the charity for that period. In preparing these financial
statements. the trustees are required to..
il select suitable accounting policies and then apply them consislenlly.,
li} observe the methods and principles in the Charities SORP.
iiil m8ke judgements and eslimales that are reasonable and prudent,,
iv) Stale whether applicable accounting standards have been followed subject lo any material
departures disclosed and explained in the financial Statements.
vl prepare the financial slalements on the going con￿rn basis unléss it is inappropriate to presume
that the Charity will continue in business.
The Iruslees are responsibl8 for keeping proper accounting records that disclose wlh reasonable accuracy
at any time the financial position of the ¢harity and enable them lo ensure that the financial statements
comply with the Chariti&s Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the
provisions of the trust deed. They are a150 responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page.. 5

Independent Examiner's Report to the Trustees of
THE BACTA CHARITABLE TRUST
I report on the accounts of The BACTA Charitable Trust for the year ended 30 June 2024, which comprise th8
Statement of Financial Activities. Balance Sheet and related notes.
Rè8pectlve ResponslbllltSe8 of Trustees and Examlner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustee5 consider that
an audit is not required for this year under section 144121 of the Charities Act 2011 Ithe 2011 Acl} and that an
independent èxamination is needed.
It is my responsibility to..
examine the accounts under sèction 145 of the 2011 Act.,
to follow the procedures laid down in the general Directions given by the Charity Commission under
section 14515)Ibl of the 2011 Act, and
to stale whether particular mallers have come lo my attention.
Basls of Indepèndent Examlnerfs Report
My examination was carried out in ac¢ordance with the General Dir8Ctions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity, and a comparison of the
accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in
the accounts, and sèeking explanations from you as trustees concerning any such mallers. The protsdures
undertaken do not provide all the evidence that would be required in an audit, and cons8quently no opinion is
given as to whether the accounts present a 'trué and fair view and the report is limited to those matters sel out
below.
Independent Examlner's Statement
In accordance with my examination, no matter has come to my allenbon..
111 thich gives me reasonable causé to believe that in any material respect the requirements
lo keep accounb'ng records in accordance wth section 130 01 the 2011 Act, and
lo prepare accounts which accord with the accounting record5 and to comply wth
the accounting requirements of the 2011 Act have not been mel". or
(21 to which. in my opinion, att&nlion should be drawn in order to enable a proper understanding of the
accounts to be reached.
WWIQ L LL¢.
Jonathan Alkens
For and on behalf of Moore King8ton Smlth LLP
Chartered Accountants
9 Appld Street
London EC2A 2AP
Oale. 18 March 2025
Page.. 6

THE BACTA CHARITABLE TRUST
ststement of Financial Activltles and Income and Expenditure Account
For the year ended 30 June 2024
Unrestrlcted Restrlcted
Funds
Funds
2024 Unrestrlcted Re8trlcted
Total
Funds
Funds
2023
Total
INCOME
Income from..
Noles
Donations
Gift in Kind
Investments..
Interest
57,965
53,352 111,317
3,060
63,239
3,000
17,649
80,888
674
874
164
164
TOTAL INCOME
61,699
53,352 115,051
66,403
17,649
84,052
EXPENDITURE
Expenditure on..
Charitable a¢tivilies
50,539
28,964 79,503
37,420
17,649 55,C69
TOTAL EXPENDITURE
$0,539
28,964 79,503
37,420
17,649
55,C69
TranBfèr8
NET MOVEMENT IN FUNDS
11,160
24,388
35,548
28,983
28,983
BROUGHT FORWARD
44,219
550 44,769
15,236
550
15,786
TOTAL FUNDS
CARRIED FORWARD
55,379
24,938
80,317
44,219
550
44,769
All amounts relate lo continuing operations.
The notes on pages 9-12 form part of these Financial Statements.
Page. 7

THE BACTA CHARITABLE TRUST
Balance Sheet
As at 30 June 2024
30 June 2024
30 June 2023
Notes
Current A880t8
Debtors
Cash at bank
10,750
69,567
20,192
24,577
Total Current Asset8
80.317
44,789
Llabllltles
Creditor5.' Amount falling due within one yeai
Total Net A888t8
80,317
44,769
The Funds of tho Charlty
Restricted Income Funds
Unreslricled Funds
24,938
55,379
550
44,219
Total Charlty Fund8
80,317
44,769
The notes on pa9es 9-12 form part of these Financial Statements.
Approved by the Trustees and au
orised for issue on'.1211212024
S. Hawklns- Chalrman
Page: 8

THE BACTA CHARITABLE TRUST
Notes to the Financial Statements
For the year ended 30 June 2024
Accountlng Pollcles
(al Ba818 of Preparatlon
The financial statements have been prepared in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021. The Charity is a public benefil entity for the
purposes of FRS 102 and has therefore also prepared ils financial statements in accordance with the
Statement of Recommended Practice applicable lo charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (The FRS 102
Charities SORP), published 16 July 2014, and the Charities A¢1 2011.
The financial statements are prepared In sterling, which is the functional currency of the charlty.
Monetary amounts in these financial statem8nts are rounded to the nearest pound.
{b) Golng concarn
The trustèes have assessed whether the use of the going concern basis is appropriate and have
considered possiblè events or conditions that might cast significant doubl on the ability of the charity
to continue as a goin9 concèrn. The trustees have made this assessment for a period of al least one
year from thè date of approval of the financial stalemenls. Given that grant expenditure is not
approved until there Is an equivalenl amount of income. the Iruslees have concluded that there is a
reasonable expectation that the charity has adequate resources to continue in operational existence
for the foreseeable future. The charity therefore continues lo adopt the golng concern basis In
DreDarino Its financial statements.
Ic) Recognltlon of Income
Donations are recorded as income when received or, if not received, where there Is evidence of
entitlement, receipt is probable and the amount can be measured reliably. Where the Trust has
received nolificalion before the end of the financial year of amounts raised on ils behalf through
fundraising events, organised by third parties, this income is recognised in the financial slatemenls.
Interest income is recorded in the financial statement on a recelvable basis as are all other IvDes of
Id) Charltable grants
Charitable grants are charged to expenditure when approved by the Trustees and communicated to
the beneficiari8S.
(el Other expendlture
Other expenditure is charged to the Slalemenl of Financlal Activities on an accruals basis.
ID Funds
Unreslricled funds are those funds which can be used in accordance with the charitable obje¢ts at the
discretion of the trustees.
Restricted fvnds represent donalions which the Trust has received for speGifi¢ purposes.
Ig) Expendlture on ralslng funds
These are costs incurred in inducing others to make gifts lo the Charity or for organising events.
Page.. 9

THE BACTA CHARITABLE TRUST
Notes to the Flnancial Statements
For the year ended 30 June 2024
{Continued)
(h) Expendlture on charitable actlvitles
These are the costs incurred in carrying oul activities lo further the objects of the Charity.
{1> Governance costs
This includes all costs of conslitutional and statutory requirements.
Ul Cash and cash equivalont
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm
liquid investments with original maturities of three months or less.
(k) Flnanclal Instruments
Basic financial instruments are measured at amortised cost. The company has no other financial
inslrLJmenls or basic financial instruments measured al fair value.
2. Expendlture on Charltable actlvltle8
Unrestrlcted Restrlcted 2024 Totsl
Funds
Funds
2023 Total
Charitable grants made in the year ended 30 June 2024 were..
Cystic Fibrosls
Rays of Sunshine
MS Society
Bas5Qtlaw Hospice
Molor Neuron Disease
2,000
20,000
2,000
46,627
26,627
35,439
2,000
4,210
2,337
2,000
2,337
4,674
2,000
26,337
28,964
55,301
41,649
Support C05ts- see below
Governance Costs {Nole 31
21,142
3,060
21,142
3,060
10,420
3,000
24,202
24,202
Total Charit8ble activities
50,539
28,964
79,503
55.069
Supporl costs consists of bank charges totalling £24212023.. £2281, Foresl of Arden Marriot £12,400
12023.'£12,3181, Sway band deposit £6,50012023'.£Nill, and Moore Park Golf Day £2,00012023.'
£2,400). The whole of these amounts have been allocatèd to Chari18ble activities.
3. Governance costs
2024
2023
Independenl examinels fee
3,060
3,000
Page.'10

THE BACTA CHARITABLE TRUST
Notes to the Financial Statements
For the year ended 30 June 2024
(Continued)
4. Trustees. remuneration and staff costs
The trustees are considered lo be key management personnel. None of the Trustees rèceived any
remunerats'on or expenses in réspect of their services in the current year or prior year.
The charity has no employees12023'. nill.
5. Debtor8
2024
2023
BACTA
10,750
20,192
6. Credllor8
2024
2023
Accruals
7. Funds Analy818
2024
2024
Rgstrlcted Unrestrlcted
Fund8
Funds
2024
Total
2023
Total
Debtors
Cash
Creditors
10,750
69,017
10,750
69,567
20,192
24,577
550
Total
550
79,767
80,317
44,769
Page.11

THE BACTA CHARITABLE TRUST
Notes to the Flnancial Statements
For the year ended 30 June 2024
(Continued)
8. Restrlcted Funds
Brought
Forward
1 July 23
Carrled
Forward
30 June 24
Income Expendlture Transfers
Park Avenue (Open Dayl {11
Rays of Sunshine121
Bassetlaw Hospicè {31
Southern Region14)
550
550
28
26,655
2.337
24,380
126,6271
12,3371
24,360
Total
550
53,352
28,964
24,938
Brought
Forward
1 July 22
Carrled
FoThvard
30 June 23
Income Expendlture Transfers
Park Avenue (Open Day)111
Rays of Sunshine {2)
Bassetlaw Hospice13}
550
550
15,439
2,210
(15,439)
12,210)
Total
550
17,649
17,649
550
1- Park Avenue Open Day relates to a BACTA member, Eleclrocoin, which ralses funds for good causes.
2- Rays of Sunshine is the Trust's Charity Partner, these funds are raised exclusively for this charity.
3- Bassellaw Hospice provides palliative care and support at their hospice in Nottinghamshire
4 - Southern Region represents a subset of BACTA members. Funds raised and donated by these
members are restricted for charitable causes of their determination.
9. Related partles
The Trust is considered to be a related paty of BACTA as they share administrative staff and
management and a number of BACTA officers are also Trustees. Al 30 June 2024 an amount of £10,750
Was owed from BACTA to the Trust (2023.. £20,192).
Page.12